Indemnity Bond Format by Legal Heir for Income Tax Representative Assessee
Updated format and practical guidance for a legal heir who needs to register on the Income Tax e-Filing Portal to act for a deceased taxpayer under Section 159 of the Income-tax Act, 1961.
Legal heir as representative assessee under Section 159
When an assessee dies, Section 159 of the Income-tax Act, 1961 governs the liability and assessment of the deceased through the legal representative. The provision also treats the legal representative as an assessee for the purposes specified in that section. A legal heir may use the e-Filing Portal's representative-assessee facility to perform permitted tax-compliance functions on behalf of the deceased.
- copy of the PAN card of the deceased;
- copy of the death certificate;
- legal-heir proof accepted under the Income Tax Department's norms;
- copy of an order passed in the name of the deceased where required for the stated registration reason; and
- Letter of Indemnity, where furnished or required in the particular case.
The Income Tax Department's guidance identifies recognised legal-heir proof such as a Legal Heir Certificate, Surviving Member Certificate, Pension Order or Registered Will, subject to the portal's current requirements and the facts of the case.
Letter of Indemnity - Legal Heir Format
The specimen below is a general format. Stamp-duty, execution and notarisation requirements can vary according to the purpose for which the document is used and the applicable State law. Check the current e-Filing request, communication from the Income Tax Department and local stamp/notarial requirements before execution.
LETTER OF INDEMNITY
To be executed in the manner, and on stamp paper of the value, if any, applicable to the particular transaction and State.
To,
The Assessing Officer
Income Tax Department
Sir / Madam,
Subject: Request to register as Representative Assessee / Legal Heir for Late Mr./Ms. , PAN .
1. I/We, the undersigned, state that Mr./Ms. , holder of Permanent Account Number , residing at ("the Deceased"), died on at .
2. The Deceased died [select and complete the applicable clause]:
(a) Intestate: without leaving a valid and enforceable Will, and the persons listed below are, according to the law of succession applicable to the Deceased, the surviving legal heirs / persons entitled to represent the estate;
OR
(b) Testate: leaving a last Will and Testament dated , and the persons listed below are the executors, beneficiaries and/or other persons legally entitled to represent the estate, as applicable.
| Sl. No. | Name | PAN | Address | Relationship with Deceased | Age |
|---|---|---|---|---|---|
(The persons listed above are collectively referred to as the "Legal Heirs".)
3. We state, to the best of our knowledge and belief and subject to the documents furnished with the request, that we are the persons entitled to represent the estate of the Deceased and that no order, decree, judgment or pending proceeding known to us is inconsistent with the statements made in this Letter of Indemnity.
4. We have requested the Income Tax Department to permit Mr./Ms. , being a legal heir / legal representative of the Deceased, to act as the Representative Assessee of the Deceased in accordance with Section 159 of the Income-tax Act, 1961 and other applicable provisions, subject to approval of the request and verification of the documents furnished.
5. In consideration of the Income Tax Department acting upon our request and the information and documents furnished by us, we, the undersigned Legal Heirs, jointly and severally agree to indemnify and keep indemnified the Income Tax Department against losses, claims, proceedings, demands, liabilities, costs or expenses suffered or incurred as a direct consequence of any material statement or representation made by us in this indemnity being false, misleading or unauthorised, or of any competing claim to the authority represented by us, to the extent permitted by law.
6. We undertake to promptly inform the Income Tax Department of any material change affecting the authority of the registered legal heir / representative assessee or any competing claim concerning representation of the estate of the Deceased.
IN WITNESS WHEREOF, this Letter of Indemnity is executed on this day of , 20.
Signed by the Legal Heirs
Name of Legal Heir
Signature
Name of Legal Heir
Signature
Witness / Notarial Attestation, if applicable
Name, signature and particulars
How to register as legal heir on the e-Filing Portal
Sign in to the e-Filing Portal with the legal heir's credentials, open Authorised Partners, choose Register as Representative Assessee, create a new request, select Deceased (Legal Heir), enter the deceased taxpayer's details, upload the applicable documents and verify the request using the prescribed authentication process. After approval, the legal heir can use the permitted e-Filing services for the deceased.
Official Income Tax Department resources
Frequently asked questions
Is the indemnity letter mandatory in every case?
No. The current Income Tax Department legal-heir user manual lists the Letter of Indemnity as optional. Follow the documents shown for the specific request on the e-Filing Portal and any communication issued by the Department.
Who may act for a deceased taxpayer?
A legal representative / legal heir satisfying the applicable requirements may register through the e-Filing Portal as the representative assessee of the deceased. Section 159 governs the legal representative's tax liability and continuation or initiation of specified tax proceedings.
Is this specimen a substitute for legal-heir proof?
No. An indemnity does not itself replace the documentary proof of legal-heir status required by the Income Tax Department. The appropriate legal-heir proof must be furnished in accordance with the portal's current requirements.